Name Requirement for goods to exist within the lists of import goods that are partially exempted from VAT
Description The Royal Government of Cambodia grants exemption of VAT on the importation and the supply of certain goods for agriculture oriented production
Comments To promote the production and modernization of the agriculture sector
Validity From 23/05/2001
Validity To 31/12/9999
Reference Article 1
Technical Code L
Agency Ministry of Economy and Finance
Created Date 2023-03-08 06:16:59
Updated Date 2023-03-08 06:16:59
Status publish
Measure Type Subsidies
Legal/Regulation Prakas No. 303 on the Implementation of Value Added Tax
Un Code 2120-SUBSIDIES (excluding export subsidies under P7)*
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This measure applies to commodity/s


HS Code Description
16980 – – – Other
16981 – – – Of a kind used for agriculture
16982 – – – Automated machines for the transport, handling and storage of printed circuit boards, printed wiring boards or printed circuit assemblies
16983 – – – Other
16984 – – – Of a kind used for agriculture
16985 – – – Automated machines for the transport, handling and storage of printed circuit boards, printed wiring boards or printed circuit assemblies
16986 – – – Other
16987 – Escalators and moving walkways
16988 – Teleferics, chair-lifts, ski-draglines; traction mechanisms for funiculars
16989 – – Automated machines for the transport, handling and storage of printed circuit boards, printed wiring boards or printed circuit assemblies
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